2024-03-31-accounts - Home-Start Wakefield And District

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REGISTERED COMPANY NUMBER: 05208262 (England and Wales)
REGISTERED CHARITY NUMBER: 1003434

`REPORT OF THE TRUSTEES AND`

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

`FOR`

`HOME-START WAKEFIELD & DISTRICT`

HOME-START WAKEFIELD & DISTRICT

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024`

	`Page`
`Report of the Trustees`	`1 to 2`
`Report of the Independent Auditors`	`3 to 6`
`Statement of Financial Activities`	`7 to 8`
`Balance Sheet`	`9 to 10`
`Notes to the Financial Statements`	`11 to 16`

HOME-START WAKEFIELD & DISTRICT

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 MARCH 2024`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31March2024.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

05208262 (England and Wales)

`Registered Charity number`

`Registered office`

St George's Community Centre
Broadway
Lupset
Wakefield
West Yorkshire
WF2 8AA

`Trustees`

J Walter Chairperson
S Millns Vice-Chairperson
J A Widdowson Treasurer
K S Zelei Safeguarding Lead
N Storey (appointed 10.8.24)
C E Lynagh Trustee
J Hall Trustee

`Company Secretary`

H Bell

`STATEMENT OF TRUSTEES' RESPONSIBILITIES`

Thetrustees(whoarealsothedirectorsofHome-StartWakefield&Districtforthepurposesof company
law)areresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsin accordance
withapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdomGenerally Accepted
Accounting Practice).

Page 1

HOME-START WAKEFIELD & DISTRICT

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 MARCH 2024`

`STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued`

Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyearwhichgive a
trueandfairviewofthestateofaffairsofthecharitablecompanyandoftheincomingresources and
applicationofresources,includingtheincomeandexpenditure,ofthecharitablecompanyforthat period.
In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewith reasonable
accuracyatanytimethefinancialpositionofthecharitablecompanyandtoenablethemtoensure that
thefinancialstatementscomplywiththeCompaniesAct2006.Theyarealsoresponsiblefor safeguarding
theassetsofthecharitablecompanyandhencefortakingreasonablestepsfortheprevention and
detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

`AUDITORS`

Theauditors,WalterDawson&Son,willbeproposedforre-appointmentattheforthcoming Annual
General Meeting.

Approved by order of the board of trustees on 23 December 2024 and signed on its behalf by:

J Hall - Trustee

Page 2

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HOME-START WAKEFIELD & DISTRICT

`Opinion`

WehaveauditedthefinancialstatementsofHome-StartWakefield&District(the'charitablecompany') for
theyearended31March2024whichcomprisetheStatementofFinancialActivities,theBalanceSheet and
notestothefinancialstatements,includingasummaryofsignificantaccountingpolicies.The financial
reportingframeworkthathasbeenappliedintheirpreparationisapplicablelawandUnited Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

`Basis for opinion`

WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK)) and
applicablelaw.Ourresponsibilitiesunderthosestandardsarefurtherdescribedinthe Auditors'
responsibilitiesfortheauditofthefinancialstatementssectionofourreport.Weareindependentof the
charitablecompanyinaccordancewiththeethicalrequirementsthatarerelevanttoourauditof the
financialstatementsintheUK,includingtheFRC'sEthicalStandard,andwehavefulfilledourother ethical
responsibilitiesinaccordancewiththeserequirements.Webelievethattheauditevidencewe have
obtained is sufficient and appropriate to provide a basis for our opinion.

`Conclusions relating to going concern`

Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasis of
accounting in the preparation of the financial statements is appropriate.

Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelating to
eventsorconditionsthat,individuallyorcollectively,maycastsignificantdoubtonthe charitable
company'sabilitytocontinueasagoingconcernforaperiodofatleasttwelvemonthsfromwhen the
financial statements are authorised for issue.

Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribed in
the relevant sections of this report.

`Other information`

Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisesthe information
includedintheAnnualReport,otherthanthefinancialstatementsandourReportofthe Independent
Auditors thereon.

Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttothe extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheother information
and,indoingso,considerwhethertheotherinformationismateriallyinconsistentwiththe financial
statementsorourknowledgeobtainedintheauditorotherwiseappearstobemateriallymisstated.If we
identifysuchmaterialinconsistenciesorapparentmaterialmisstatements,wearerequiredto determine
whetherthisgivesrisetoamaterialmisstatementinthefinancialstatementsthemselves.If,basedon the
workwehaveperformed,weconcludethatthereisamaterialmisstatementofthisotherinformation, we
are required to report that fact.  We have nothing to report in this regard.

Page 3

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HOME-START WAKEFIELD & DISTRICT

`Opinions on other matters prescribed by the Companies Act 2006`

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

`Matters on which we are required to report by exception`

Inthelightoftheknowledgeandunderstandingofthecharitablecompanyanditsenvironmentobtained in
the course of the audit, we have not identified material misstatements in the Report of the Trustees.

WehavenothingtoreportinrespectofthefollowingmatterswheretheCompaniesAct2006requires us
to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

`Responsibilities of trustees`

AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrustees(whoarealso the
directorsofthecharitablecompanyforthepurposesofcompanylaw)areresponsibleforthe preparation
ofthefinancialstatementsandforbeingsatisfiedthattheygiveatrueandfairview,andforsuch internal
controlasthetrusteesdetermineisnecessarytoenablethepreparationoffinancialstatementsthat are
free from material misstatement, whether due to fraud or error.

Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharitable company's
abilitytocontinueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcern and
usingthegoingconcernbasisofaccountingunlessthetrusteeseitherintendtoliquidatethe charitable
company or to cease operations, or have no realistic alternative but to do so.

Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HOME-START WAKEFIELD & DISTRICT

`Our responsibilities for the audit of the financial statements`

Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawhole are
freefrommaterialmisstatement,whetherduetofraudorerror,andtoissueaReportofthe Independent
Auditorsthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnot a
guaranteethatanauditconductedinaccordancewithISAs(UK)willalwaysdetecta material
misstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterial if,
individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisions of
users taken on the basis of these financial statements.

Irregularities,includingfraud,areinstancesofnon-compliancewithlawsandregulations.We design
proceduresinlinewithourresponsibilities,outlinedabove,todetectmaterialmisstatementsinrespect of
irregularities,includingfraud.Theextenttowhichourproceduresarecapableofdetecting irregularities,
including fraud is detailed below:

Ourapproachtoidentifyingandassessingtheriskofmaterialmisstatementinrespectof irregularities,
including fraud and non-compliance with laws and regulations, was as follows:

(a)theengagementpartnerensuredthattheengagementteamcollectivelyhadthe appropriate
competence,capabilitiesandskillstoidentifyorrecognizenon-compliancewithapplicablelaws and
regulations;

(b)weidentifiedthelawsandregulationsapplicabletotheCharitythroughdiscussionswithtrustees and
other management, and form our commercial knowledge and experience of the sector;

(c)wefocussedonspecificlawsandregulationswhichconsideredmayhaveadirectmaterialeffecton the
financialstatementsortheoperationsofthecharity,includingtheCompaniesAct2006, taxation
legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;

(d)weassessedtheextentofcompliancewiththelawsandregulationsidentifiedabovethrough making
enquiries of management and inspecting legal correspondence; and

(e)identifiedlawsandregulationswerecommunicatedwithintheauditteamregularlyandthe team
remained alert to instances of non-compliance throughout the audit.

Weassessedthesusceptibilityofthecharity'sfinancialstatementstomaterialmisstatement, including
obtaining an understanding of how fraud might occur, by:

(a)makingenquiriesofmanagementastowheretheyconsideredtherewasasusceptibilitytofraud, their
knowledge of actual, suspected and alleged fraud; and

(b)consideringtheinternalcontrolsinplacetomitigaterisksoffraudandnon-compliancewithlaws and
regulations.

To address the risk of fraud through management bias and overide of controls, we:

(a) performed analytical procedures to identify any unusual or unexpected relationships;

(b) tested journal entries to identify unusual transactions;

(c)assessedwhetherjudgementsandassumptionsmadeindeterminingtheaccountingestimatessetout in
note 1 and where indicative of potential bias; and

(d) investigated the rationale behind significant or unusual transactions.

Page 5

HOME-START WAKEFIELD & DISTRICT

`REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF`

Inresponsetotheriskofirregularitiesandnon-compliancewithlawsandregulations,we designed
procedures which included, but were not limited to:

(a) agreeing financial statement disclosures to underlying supporting documentation;

(b) reading the minutes of meetings of those charged with governance;

(c) enquiring of management as to actual and potential litigation and claims; and

(d)reviewingcorrespondencewithHMRC,relevantregulatorsincludingtheHealthandSafety Executive,
and the company's legal advisors.

Thereareinherentlimitationsinourauditproceduresdescribedabove.Themoreremovedthatlaws and
regulationsarefromfinancialtransactions,thelesslikelyitisthatwewouldbecomeaware of
non-compliance.Auditingstandardsalsolimittheauditproceduresrequiredtoidentify non-compliance
withlawsandregulationstoenquiryofthetrusteesandothermanagementandtheinspection of
regulatory and legal correspondence, if any.

Materialmisstatementsthatariseduetofraudcanbehardertodetectthanthosethatarisefromerror as
they may involve deliberate concealment or collusion.

Afurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedon the
FinancialReportingCouncil'swebsiteatwww.frc.org.uk/auditorsresponsibilities.Thisdescription forms
part of our Report of the Independent Auditors.

`Use of our report`

Thisreportismadesolelytothecharitablecompany'smembers,asabody,inaccordancewithChapter 3
ofPart16oftheCompaniesAct2006.Ourauditworkhasbeenundertakensothatwemightstateto the
charitablecompany'smembersthosematterswearerequiredtostatetotheminanauditors'report and
fornootherpurpose.Tothefullestextentpermittedbylaw,wedonotacceptorassumeresponsibility to
anyoneotherthanthecharitablecompanyandthecharitablecompany'smembersasabody,forour audit
work, for this report, or for the opinions we have formed.

John Richard Hall FCA (Senior Statutory Auditor)

23 December 2024

Page 6

HOME-START WAKEFIELD & DISTRICT

`STATEMENT OF FINANCIAL ACTIVITIES`

`(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024`

`Unrestricted` `funds` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `2,248` `Charitable activities` `Community Navigator Post` `-` `Henry Smith` `-` `WMDC` `-` `WDHCS` `-` `Bridging the Gap` `-` `HAF 22` `-` `Kickstart` `-` `£Bags` `-` `HSUK Warm` `-` `PNMH` `-` `Bridging the Gap` `-` `EHH` `-` `Michael & Shirley Hunt Charitable Trust` `-` `General` `-` `Dad Matters Barnsley` `-` `FAIR - TBL` `-` `Prosper Grants` `-` `UKSPF` `-` `SHIPSS` `-` `Investment income` `2` `1,255` `Total` `3,503` `EXPENDITURE ON` `Charitable activities` `Community Navigator Post` `-` `Henry Smith` `-` `WMDC` `-` `WDHCS` `-` `HSUK Covid Support` `-` `Bridging the Gap` `-` `CTR_SOAR` `-` `ESOL Vol Training` `-` `HAF 22` `-` `Happy & Healthy` `-` `Kickstart` `-` `Pears` `-` `£Bags` `-` `HSUK Warm` `-` `PNMH` `-` `Bridging the Gap` `-` `EHH` `-` `Michael & Shirley Hunt Charitable Trust` `-`	`Restricted` `fund` `£` `-` `-` `59,500` `51,867` `-` `-` `-` `-` `-` `-` `35,000` `25,000` `23,239` `-` `-` `19,865` `104,798` `11,250` `14,252` `103,000` `-` `447,771` `-` `55,766` `51,074` `11,578` `-` `-` `-` `-` `-` `-` `-` `-` `-` `1,008` `30,866` `47,641` `23,687` `-`	`2024` `Total` `funds` `£` `2,248` `-` `59,500` `51,867` `-` `-` `-` `-` `-` `-` `35,000` `25,000` `23,239` `-` `-` `19,865` `104,798` `11,250` `14,252` `103,000` `1,255` `451,274` `-` `55,766` `51,074` `11,578` `-` `-` `-` `-` `-` `-` `-` `-` `-` `1,008` `30,866` `47,641` `23,687` `-`	`2023` `Total` `funds` `£` `1,735` `25,716` `60,000` `59,003` `21,211` `(1,746)` `22,412` `6,163` `1,999` `1,000` `9,000` `75,000` `5,415` `600` `5,797` `-` `-` `-` `-` `-` `409` `293,714` `38,658` `44,769` `52,407` `9,540` `4,036` `65,590` `18,534` `7,311` `25,455` `2,504` `6,155` `-` `1,999` `-` `9,212` `49,598` `5,254` `600`

The notes form part of these financial statements

Page 7

HOME-START WAKEFIELD & DISTRICT

`STATEMENT OF FINANCIAL ACTIVITIES`

`(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024`

`Unrestricted` `funds` `Notes` `£` `General` `5,475` `Tudor Trust Family Fund` `-` `Wellbeing support` `-` `Dad Matters Barnsley` `-` `FAIR - TBL` `-` `Prosper Grants` `-` `UKSPF` `-` `SHIPSS` `-` `Total` `5,475` `NET INCOME/(EXPENDITURE)` `(1,972)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `136,318` `TOTAL FUNDS CARRIED FORWARD` `134,346`	`Restricted` `fund` `£` `-` `-` `4,083` `3,990` `101,952` `3,948` `4,279` `59,142` `399,014` `48,757` `133,048` `181,805`	`2024` `Total` `funds` `£` `5,475` `-` `4,083` `3,990` `101,952` `3,948` `4,279` `59,142` `404,489` `46,785` `269,366` `316,151`	`2023` `Total` `funds` `£` `6,844` `110` `8,445` `-` `-` `-` `-` `-` `357,021` `(63,307)` `332,673` `269,366`

The notes form part of these financial statements

Page 8

HOME-START WAKEFIELD & DISTRICT

`BALANCE SHEET`

`31 MARCH 2024`

`Unrestricted` `funds` `Notes` `£` `FIXED ASSETS` `Tangible assets` `6` `5,654` `CURRENT ASSETS` `Debtors` `7` `32,417` `Cash in hand` `179,698` `212,115` `CREDITORS` `Amounts falling due within one year` `8` `(83,423)` `NET CURRENT ASSETS` `128,692` `TOTAL ASSETS LESS CURRENT LIABILITIES` `134,346` `NET ASSETS` `134,346` `FUNDS` `9` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`Restricted` `fund` `£` `-` `-` `181,805` `181,805` `-` `181,805` `181,805` `181,805`	`2024` `Total` `funds` `£` `5,654` `32,417` `361,503` `393,920` `(83,423)` `310,497` `316,151` `316,151` `134,346` `181,805` `316,151`	`2023` `Total` `funds` `£` `6,566` `648` `268,463` `269,111` `(6,311)` `262,800` `269,366` `269,366` `136,318` `133,048` `269,366`

The notes form part of these financial statements

continued...

Page 9

HOME-START WAKEFIELD & DISTRICT

`BALANCE SHEET - continued`

`31 MARCH 2024`

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
23 December 2024 and were signed on its behalf by:

J Hall - Trustee

C E Lynagh - Trustee

K S Zelei - Trustee

The notes form part of these financial statements

Page 10

HOME-START WAKEFIELD & DISTRICT

FOR THE YEAR ENDED 31 MARCH 2024

`NOTES TO THE FINANCIAL STATEMENTS`

`1. ACCOUNTING POLICIES`

`BASIS OF PREPARING THE FINANCIAL STATEMENTS`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.

`INCOME`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

`EXPENDITURE`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.

`TANGIBLE FIXED ASSETS`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

`TAXATION`

The charity is exempt from corporation tax on its charitable activities.

`FUND ACCOUNTING`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

continued...

Page 11

HOME-START WAKEFIELD & DISTRICT

`NOTES TO THE FINANCIAL STATEMENTS - continued`

`FOR THE YEAR ENDED 31 MARCH 2024`

`2. INVESTMENT INCOME`

`INVESTMENT INCOME`
	`2024`	`2023`
	`£`	`£`
`Interest receivable - trading`	`1,255`	`409`
`NET INCOME/(EXPENDITURE)`
`Net income/(expenditure) is stated after charging/(crediting):`
	`2024`	`2023`
	`£`	`£`
`The audit of financial statements`	`3,897`	`2,100`
`Depreciation - owned assets`	`1,415`	`1,644`

`3. NET INCOME/(EXPENDITURE)`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2024nor for
the year ended 31 March 2023.

`TRUSTEES' EXPENSES`

Therewerenotrustees'expensespaidfortheyearended31March2024norfortheyear ended
31 March 2023.

`5. STAFF COSTS`

The average monthly number of employees during the year was as follows:

	`2024`	`2023`
`Administration`	`12`	`12`

No employees received emoluments in excess of £60,000.

continued...

Page 12

HOME-START WAKEFIELD & DISTRICT

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024`

6.TANGIBLE FIXED ASSETS

`COST` `At 1 April 2023` `Additions` `At 31 March 2024` `DEPRECIATION` `At 1 April 2023` `Charge for year` `At 31 March 2024` `NET BOOK VALUE` `At 31 March 2024` `At 31 March 2023` `7.` `DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Trade debtors` `Prepayments and accrued income` `8.` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Trade creditors` `Other creditors` `Accruals and deferred income`	`2024` `£` `31,667` `750` `32,417` `2024` `£` `17` `2,505` `80,901` `83,423`	`Fixtures` `and` `fittings` `£` `8,210` `503` `8,713` `1,644` `1,415` `3,059` `5,654` `6,566` `2023` `£` `-` `648`
		`648`
		`2023` `£` `-` `2,396` `3,915`
		`6,311`

continued...

Page 13

HOME-START WAKEFIELD & DISTRICT

`NOTES TO THE FINANCIAL STATEMENTS - continued`

`FOR THE YEAR ENDED 31 MARCH 2024`

`9. MOVEMENT IN FUNDS`

At 1.4.23
£
Unrestricted funds
General funds
34,575
Designated funds
101,743
136,318
Restricted funds
Restricted income funds
133,048
TOTAL FUNDS
269,366
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General funds
3,503
Restricted funds
Restricted income funds
447,771
TOTAL FUNDS
451,274
Comparatives for movement in funds
At 1.4.22
£
Unrestricted funds
General funds
34,092
Designated funds
101,743
135,835
Restricted funds
Restricted income funds
196,838
TOTAL FUNDS
332,673 Net
movement
At
in funds
31.3.24
£
£
(1,972)
32,603
-
101,743
(1,972)
134,346
48,757
181,805
46,785
316,151
Resources
Movement
expended
in funds
£
£
(5,475)
(1,972)
(399,014)
48,757
(404,489)
46,785
Net
movement
At
in funds
31.3.23
£
£
483
34,575
-
101,743
483
136,318
(63,790)
133,048
(63,307)
269,366

continued...

Page 14

HOME-START WAKEFIELD & DISTRICT

`NOTES TO THE FINANCIAL STATEMENTS - continued`

`FOR THE YEAR ENDED 31 MARCH 2024`

`9. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General funds` `Restricted funds` `Restricted income funds` `TOTAL FUNDS`	`Incoming` `resources` `£` `7,941` `285,773` `293,714`	`Resources` `Movement` `expended` `in funds` `£` `£` `(7,458)` `483` `(349,563)` `(63,790)` `(357,021)` `(63,307)`	`Resources` `Movement` `expended` `in funds` `£` `£` `(7,458)` `483` `(349,563)` `(63,790)` `(357,021)` `(63,307)`
			`(63,307)`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General funds` `Designated funds` `Restricted funds` `Restricted income funds` `TOTAL FUNDS`	`At 1.4.22` `£` `34,092` `101,743` `135,835` `196,838` `332,673`	`Net` `movement` `in funds` `£` `(1,489)` `-` `(1,489)` `(15,033)` `(16,522)`	`At` `31.3.24` `£` `32,603` `101,743`
			`134,346` `181,805`
			`316,151`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

`Unrestricted funds` `General funds` `Restricted funds` `Restricted income funds` `TOTAL FUNDS`	`Incoming` `resources` `£` `11,444` `733,544` `744,988`	`Resources` `Movement` `expended` `in funds` `£` `£` `(12,933)` `(1,489)` `(748,577)` `(15,033)` `(761,510)` `(16,522)`	`Resources` `Movement` `expended` `in funds` `£` `£` `(12,933)` `(1,489)` `(748,577)` `(15,033)` `(761,510)` `(16,522)`
			`(16,522)`

continued...

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HOME-START WAKEFIELD & DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

`10. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 March 2024.

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